Dismissing the appeal of the assessee the Court held that the assessee had applied for registration under S. 12AA only in the year 2011-12. The applications for condonation of delay, for certification for the previous years, were rejected. Exemption could not be allowed in a year in which such registration was not available by the court in appeal jurisdiction . ( AY. 2007-08, 2008-09, 2009-10 )
Academy Of Medical Sciences v. CIT (2018) 403 ITR 74/ 254 Taxman 419 / 170 DTR 388/ 305 CTR 659 (Ker) (HC)
S.260A:Appeal -High Court- Procedure for registration –Trust or institution-In appeal High Court cannot direct the Commissioner to grant the registration for earlier years .[ S.12AA ]